HB 1252
AN ACT relating to an exemption from sales and use taxes for purchases up
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Creates a partial sales tax exemption for purchases of $100 or more, allowing consumers to avoid paying sales tax on the first $100 of such purchases. The exemption applies to all taxable items in Texas, effectively reducing the tax burden for consumers making larger purchases. This change will take effect on September 1, 2025, potentially providing modest financial relief for Texas residents and businesses making substantial retail transactions.
Subject Areas
Bill Text
relating to an exemption from sales and use taxes for purchases up BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 151.051, Tax Code, is amended by adding Subsection (c)to read as follows: Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed on each sale of a taxable item in this state. (b) The sales tax rate is 6-1/4 percent of the sales price of (c) For any purchase of 100 dollars or more, the first 100 dollars is exempt from the sales tax outlined above. SECTION 2. This Act takes effect September 1, 2025.
Bill Sponsors
Legislators who authored or co-sponsored this bill.
Bill History
Bill filed: AN ACT relating to an exemption from sales and use taxes for purchases up
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